Nighttime consumption in Guangzhou's Tianhe district has accounted for 23 percent of the city's total consumption, according to the 2023 Guangzhou nighttime economy development report.

This is due in part to multiple tax measures and the strong services offered by the Tianhe tax bureau.

The vibrant Tianhe district at night. [Photo/WeChat account: gztzth]

Many businesses, including the Grandview Mall, in the Tianhe Road Business Circle have extended their hours to 12 am, and movie theaters, KTVs, and some cultural tourism attractions have come together to offer an attractive nighttime destination.

"The Tianhe tax bureau has been supporting our innovative development with tax reduction policies and efficient tax services to boost nighttime consumption," said the chairman of the Tianhe Road Chamber of Commerce and chief executive officer of Grandview Enterprise Group.

The Grandview Aquarium, adhering to the "VAT exemption for ticket incomes of science popularization units" policy, enjoyed over 820,000 yuan ($112,686.77) in tax reductions in the first half of the year.

The Genuineness Cantonese Restaurant at Heli Tiande Plaza has seen many visitors over the summer holiday. "With increasing customers, our demand for invoices has also increased rapidly," said Ms Wu, the restaurant's finance chief. "The Tianhe tax bureau recommended e-invoices to us and patiently told us how to use them, which improved our business efficiency."

Workers ast the Tianhe tax bureau visit the Sunset Market and answer questions from stall owners. [Photo/WeChat account: gztzth]

A number of nighttime economy areas have been formed in Tianhe recently. Among them is the Sunset Market, where live house performances, car boot sales, camping, delicacies, cultural creations, and DIY activities can fulfill visitors' nighttime consumption needs.

For some stall owners at the Sunset Market who misunderstand tax policies and don’t know how to deal with taxes, the Tianhe tax bureau has been explaining tax policies through online WeChat groups and in-person meetings.

"We don't have to leave the night market and can benefit from services like policy consultations and operational guidance. Tax bureau staff are very friendly," said Mr Lin, a stall owner at the Sunset Market.